April 2026
- Corporation tax
Corporation tax late filing penalties doubled
For returns with a filing date on or after 1 April 2026 the fixed penalty for a late return is £200, and £400 once it is over 3 months late.
GOV.UK: Increases to Corporation Tax late filing penalties Guide
- Corporation tax
Corporation tax rates for the financial year 2026
The small profits rate is 19% for profits up to £50,000 and the main rate is 25% above £250,000, with marginal relief between at a standard fraction of 3/200.
- PAYE
National Minimum Wage rates for 2026 to 2027
From 1 April 2026 the rate is £12.71 an hour for workers aged 21 and over, £10.85 for those aged 18 to 20 and £8 for under-18s and apprentices.
GOV.UK: Rates and thresholds for employers 2026 to 2027 Guide
- PAYE
Statutory Maternity Pay rate for 2026 to 2027 starts
The Statutory Maternity Pay rate of £194.32 a week after the first 6 weeks applies from 5 April 2026, one day before the other statutory payment rates.
GOV.UK: Rates and thresholds for employers 2026 to 2027 Guide
- Making Tax Digital
Making Tax Digital for Income Tax starts for qualifying income over £50,000
Sole traders and landlords whose qualifying income was over £50,000 on their 2024 to 2025 return must keep digital records and send quarterly updates from 6 April 2026.
GOV.UK: Check if you're eligible for Making Tax Digital for Income Tax Guide
- PAYE
Employer rates and thresholds for 2026 to 2027
Employer Class 1 National Insurance is 15% above the secondary threshold of £5,000 a year, and employees pay 8% between £12,570 and £50,270 and 2% above.
GOV.UK: Rates and thresholds for employers 2026 to 2027 Guide
- PAYE
Employment Allowance of £10,500 for 2026 to 2027
Eligible employers can reduce their employer Class 1 National Insurance for the tax year by up to £10,500, claimed through the Employer Payment Summary.
- PAYE
Statutory Sick Pay rules for 2026 to 2027
Statutory Sick Pay is £123.25 a week or 80% of the employee's average weekly earnings, whichever is lower.
GOV.UK: Rates and thresholds for employers 2026 to 2027 Guide
- Self Assessment
2025 to 2026 tax returns can be sent
Online returns for the 2025 to 2026 tax year can be submitted at any time from 6 April 2026 to 31 January 2027.
GOV.UK: Submit your tax return (Making Tax Digital for Income Tax) Guide
- Self Assessment
Dividend tax rates increase
The dividend ordinary rate rises from 8.75% to 10.75% and the upper rate from 33.75% to 35.75%, with the additional rate staying at 39.35%, across the UK.
GOV.UK: Changes to tax rates for property, savings and dividend income
July 2026
- Benefits in kind
P11D and P11D(b) for 2025 to 2026 due
Employers who did not payroll benefits must report expenses and benefits for the 2025 to 2026 tax year to HMRC by 6 July 2026.
GOV.UK: Expenses and benefits for employers, deadlines Guide
- Benefits in kind
Class 1A National Insurance for 2025 to 2026 due
Class 1A National Insurance on 2025 to 2026 benefits must reach HMRC by 22 July 2026, or 19 July if paying by cheque.
GOV.UK: Expenses and benefits for employers, deadlines Guide
- Self Assessment
Second payment on account for 2025 to 2026
Clients making payments on account pay the second instalment towards their 2025 to 2026 bill by midnight on 31 July 2026.
August 2026
- Making Tax Digital
First quarterly update for 2026 to 2027
The update for 6 April to 5 July 2026 (or 1 April to 30 June for calendar update periods) is due by 7 August 2026.
GOV.UK: Send quarterly updates (Making Tax Digital for Income Tax) Guide
September 2026
- VAT
Temporary 5% VAT rate on children's meals and family attractions ends
The temporary 5% rate for certain children's meals, children's admission to shows and admission to family attractions applies from 25 June 2026 to 1 September 2026 inclusive.
October 2026
- Self Assessment
Register for Self Assessment for 2025 to 2026
Anyone who needs to send a tax return for 6 April 2025 to 5 April 2026 and has not sent one before must tell HMRC by 5 October 2026.
- Self Assessment
Paper tax returns for 2025 to 2026 due
HMRC must receive a paper return for 2025 to 2026 by 11:59pm on 31 October 2026 or a late filing penalty applies.
November 2026
- Making Tax Digital
Second quarterly update for 2026 to 2027
The cumulative update for 6 April to 5 October 2026 (or 1 April to 30 September) is due by 7 November 2026.
GOV.UK: Send quarterly updates (Making Tax Digital for Income Tax) Guide
December 2026
- Self Assessment
Online return deadline for paying through a tax code
A client who wants a 2025 to 2026 balance collected through their PAYE tax code must file online by 11:59pm on 30 December 2026.
January 2027
- Self Assessment
Balancing payment for 2025 to 2026 and first payment on account for 2026 to 2027
Tax owed for 2025 to 2026 must be paid by 11:59pm on 31 January 2027, together with the first payment on account for 2026 to 2027 where one is due.
- Self Assessment
High Income Child Benefit Charge for 2025 to 2026 through Self Assessment
The charge is 1% of Child Benefit for every £200 of income over £60,000, and a 2025 to 2026 charge paid later than 31 January 2027 has to be paid through Self Assessment.
- Self Assessment
Last date to amend a 2024 to 2025 tax return
Changes to a 2024 to 2025 return usually have to be made by 31 January 2027, 12 months after its filing deadline.
- Self Assessment
Online tax returns for 2025 to 2026 due
Online returns for 2025 to 2026 must be submitted by 11:59pm on 31 January 2027, and paper-only returns for trustees and non-resident companies are also due on this date.
February 2027
- Self Assessment
Late filing penalty for 2025 to 2026 returns begins
A 2025 to 2026 return not filed by 31 January 2027 gets an initial £100 penalty, with daily penalties of £10 after 3 months up to £900.
- Making Tax Digital
Third quarterly update for 2026 to 2027
The cumulative update for 6 April 2026 to 5 January 2027 (or 1 April to 31 December 2026) is due by 7 February 2027.
GOV.UK: Send quarterly updates (Making Tax Digital for Income Tax) Guide
April 2027
- PAYE
Final Full Payment Submission for 2026 to 2027
Send the final Full Payment Submission on or before the last payday of the tax year ending 5 April 2027, with 'Final submission for year' set to yes.
- Benefits in kind
Company cars, vans, fuel and medical benefits must be payrolled
From 6 April 2027 employers report company cars, car fuel, vans, van fuel and employer-provided medical benefits through payroll in real time, with Class 1A worked out as they go.
GOV.UK: Mandatory reporting of benefits in kind in Real Time Information from April 2027 Guide
- Making Tax Digital
Late payment penalty rates rise for Making Tax Digital clients
For 2027 to 2028 the late payment penalty for clients in Making Tax Digital for Income Tax is 4% of tax unpaid at day 15 and 4% at day 30, up from 3% for 2026 to 2027.
GOV.UK: Penalties for Making Tax Digital for Income Tax Guide
- Making Tax Digital
Making Tax Digital for Income Tax extends to qualifying income over £30,000
Sole traders and landlords whose qualifying income was over £30,000 on their 2025 to 2026 return must use Making Tax Digital for Income Tax from 6 April 2027.
GOV.UK: Check if you're eligible for Making Tax Digital for Income Tax Guide
- Making Tax Digital
Penalty points for late quarterly updates start
There are no penalties for missed quarterly updates in 2026 to 2027, and from 2027 to 2028 each missed update earns a point, with a £200 penalty at 4 points.
GOV.UK: Penalties for Making Tax Digital for Income Tax Guide
- Pensions
Unused pension funds come into the estate for Inheritance Tax
For deaths on or after 6 April 2027 most unused pension funds and death benefits form part of the estate, and personal representatives report and pay the tax.
GOV.UK: Inheritance Tax, unused pension funds and death benefits
- Self Assessment
Savings income tax rates increase
The savings basic, higher and additional rates rise to 22%, 42% and 47% across the UK, announced at Budget 2025 for legislation in Finance Bill 2025-26.
- Self Assessment
Separate tax rates for property income
Property income is taxed at 22%, 42% and 47% in England, Wales and Northern Ireland, and finance cost relief for landlords is given at the property basic rate of 22%.
GOV.UK: Changes to tax rates for property, savings and dividend income Guide
- CIS
Last CIS monthly return of 2026 to 2027
The contractor's return for the tax month 6 March to 5 April 2027 must reach HMRC by 19 April 2027.
- PAYE
PAYE payment for the last tax month of 2026 to 2027
PAYE and National Insurance for the tax month ending 5 April 2027 is due by 22 April 2027 when paid electronically.
May 2027
- Making Tax Digital
Fourth quarterly update for 2026 to 2027
The update covering the whole of 6 April 2026 to 5 April 2027 (or 1 April 2026 to 31 March 2027) is due by 7 May 2027.
GOV.UK: Send quarterly updates (Making Tax Digital for Income Tax) Guide
- PAYE
P60s for 2026 to 2027 to employees
Employers give employees their P60 for 2026 to 2027 by 31 May 2027.
July 2027
- Benefits in kind
P11D and P11D(b) for 2026 to 2027 due
Expenses and benefits for 2026 to 2027 that were not payrolled are reported to HMRC by 6 July 2027.
GOV.UK: Expenses and benefits for employers, deadlines Guide
- Benefits in kind
Class 1A National Insurance for 2026 to 2027 due
Class 1A National Insurance on 2026 to 2027 benefits must reach HMRC by 22 July 2027, or 19 July if paying by cheque.
GOV.UK: Expenses and benefits for employers, deadlines Guide
- Self Assessment
Second payment on account for 2026 to 2027
Clients making payments on account pay the second instalment towards their 2026 to 2027 bill by midnight on 31 July 2027.
November 2027
- Companies House
Identity verification for people who file at Companies House
Companies House will bring in identity verification for people who file no earlier than November 2027, with at least 6 months' notice.
Companies House: Identity verification (changes to UK company law) Guide
January 2028
- Making Tax Digital
First tax return under Making Tax Digital for Income Tax
The 2026 to 2027 tax return for clients in Making Tax Digital for Income Tax is due by 31 January 2028, after all four quarterly updates are sent.
GOV.UK: Submit your tax return (Making Tax Digital for Income Tax) Guide
April 2028
- Companies House
Accounts filing by commercial software only
From April 2028 all companies file accounts in iXBRL through commercial software, small companies and micro-entities file a profit and loss account, and abridged accounts end.
GOV.UK: Companies House to bring in changes to accounts filing from April 2028 Guide
- Benefits in kind
Most other benefits in kind move into payroll
The second phase of mandatory payrolling covers most remaining benefits in kind, while employer-provided loans and accommodation stay on end-of-year reporting until a later stage.
GOV.UK: Changes to reporting of benefits in kind from April 2027 Guide
- Making Tax Digital
Making Tax Digital for Income Tax extends to qualifying income over £20,000
Sole traders and landlords whose qualifying income was over £20,000 on their 2026 to 2027 return must use Making Tax Digital for Income Tax from 6 April 2028.
GOV.UK: Check if you're eligible for Making Tax Digital for Income Tax Guide
Deadlines that repeat
- MonthlyPAYE
Pay HMRC PAYE and National Insurance by the 22nd for the tax month ending the 5th when paying electronically, or so a cheque reaches HMRC by the 19th
- QuarterlyPAYE
Employers paying quarterly pay by the 22nd after the quarter ends, for example 22 July for 6 April to 5 July
- Each paydayPAYE
Send the Full Payment Submission on or before each payday, including for employers who pay HMRC quarterly
- MonthlyPAYE
Send any Employer Payment Summary claiming reductions such as statutory pay by the 19th of the following tax month
- YearlyPAYE
Claim Employment Allowance by answering yes in the Employment Allowance indicator on the next Employer Payment Summary in each tax year
- YearlyPAYE
Give employees their P60 for the tax year by 31 May
- YearlyBenefits in kind
Report expenses and benefits on P11D and P11D(b) by 6 July after the tax year
GOV.UK: Expenses and benefits for employers, deadlines Guide
- YearlyBenefits in kind
Pay Class 1A National Insurance by 22 July after the tax year, or 19 July by cheque
GOV.UK: Expenses and benefits for employers, deadlines Guide
- MonthlyCIS
Send the contractor's monthly return by the 19th after the end of each tax month, for example by 19 June for 6 May to 5 June
- Each VAT periodVAT
Submit the VAT return and make sure payment has cleared to HMRC by 1 calendar month and 7 days after the period ends
- Each accounting periodCorporation tax
Pay corporation tax 9 months and 1 day after the end of the accounting period, where taxable profits are up to £1.5 million
- Each accounting periodCorporation tax
Pay by quarterly instalments where taxable profits are over £1.5 million
- Each accounting periodCorporation tax
File the Company Tax Return (CT600) 12 months after the end of the accounting period it covers
- Each year endCompanies House
File private company accounts within 9 months of the accounting reference date, or 6 months for a public company
GOV.UK: Life of a company, annual requirements (accounts) Guide
- First accountsCompanies House
File first accounts covering more than 12 months within 21 months of incorporation, or 3 months from the accounting reference date if that is longer
GOV.UK: Life of a company, annual requirements (accounts) Guide
- YearlyCompanies House
File the confirmation statement up to 14 days after the end of the review period, at £50 online
- YearlyCompanies House
Give the personal code for a person with significant control within the 14-day period that applies to them
GOV.UK: When you need to verify your identity for Companies House Guide
- QuarterlyMaking Tax Digital
Send each Making Tax Digital for Income Tax quarterly update by 7 August, 7 November, 7 February and 7 May
GOV.UK: Send quarterly updates (Making Tax Digital for Income Tax) Guide
- YearlyMaking Tax Digital
Submit the Making Tax Digital tax return by 31 January following the end of the tax year
GOV.UK: Submit your tax return (Making Tax Digital for Income Tax) Guide
- YearlySelf Assessment
Tell HMRC by 5 October if a client needs to send a tax return for the previous tax year
- YearlySelf Assessment
File paper returns by 31 October and online returns by 31 January after the tax year, and pay the balance by 31 January
- YearlySelf Assessment
Pay payments on account by 31 January and 31 July, unless last year's bill was under £1,000 or more than 80% was paid at source
- YearlySelf Assessment
Amend a tax return within 12 months of its 31 January filing deadline
- Every three yearsPensions
Re-enrol eligible staff who have left the pension scheme, choosing a date in the 6-month window, and complete the re-declaration of compliance
- New employersPensions
Complete the declaration of compliance with The Pensions Regulator within 5 months after the duties start date
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